HC Deb 03 December 1906 vol 166 cc588-9

I beg to ask Mr. Chancellor of the Exchequer if he is aware that Surveyors of Taxes, as a rule, certify repayment claims under Section 165 of the Act of 1842, and thus supersede in their functions the Commissioners for general purposes, who alone are responsible for this duty under the section, and for transmitting the claims to the Commissioners for general purposes, and not to the Board of Inland Revenue as such; will he give the authority on which this Board is said to waive in certain cases the certificate of the General Commissioners prescribed by Section 165, seeing that there is no power vested in them for such action under the section; and whether he proposes to amend the law so as to legalise a practice which the Board says saves delay and annoyance to claimants.


Surveyors of Taxes examine, and verify the facts relating to, claims to re-payment, and such examination and verification (which they would have to undertake in any case) is accepted as sufficient, without the formal certificate of the General Commissioners, under an administrative order of the Board of Inland Revenue, dated 24th February, 1887. I do not accept the suggestion that the General Commissioners are "superseded" by this procedure, nor do I think that objection need be taken to any slight deviation which it may involve from the letter of the law, since an experience of nearly twenty years has shown that it results in advantage to the taxpayer without danger of loss to the revenue. I will consider whether any, and what legislation is needed on the subject.